(i^L     ~ 


Ot  [HiXJSE   Bill  No.  8.] 


HOTJSirOrTrEPRESENTATlVES.— February  7,    1863.— Read 

flrat  and  second  timi's,  laid  on  the  table,  and  ordered  to  be  printed. 

[Presented  by  Mr.  Geo.  W.  Joxts,  of  Tennes 

PREAMBLE  AND   RESOLUTIONS 

On  tbc  subject  of  Taxes. 


I.  Whereas,  the  Constitution  of  the  Confederate  States  provides 

3  that  "  representatives  and  direct  taxes  shall  be  apportioned  among 
S  the  several  States  which  may  be  included  within  this  Confederacy, 

4  according  to  their  respective  numbers,  which  shall  be  determined 

5  by  adding  to  the  whole  number  of  free  persons,  including  those 

6  held  to  service  for  a  term  of  years,  and  excluding   Indians   not 

7  taxed,  three-fifths  of  all  slaves.      The  adual  enumeration  shall  be 

8  m  \hin   iJirec  years  after  the  first  meeting  cf  Congress  of  the 
)  Confederate  States,"   and   within  every  subsequent  term   of   ten 

10  years,  in  such  manner  as  they  shall  by  law  direct."     Cons.,  Art. 

11  1,  Sec.  2,  Par.  3. 

1  And,  whereas,  the  Constitution  also  provides  that]''  no  capita- 

2  tion  or  other  direct  tax  shall  be  laid,  unless  in  proportion  to  the  census, 

3  or  enumeration  hereinbefore  directed  to  be  taken."     Cons.,  Art.  lr 

4  Sec.  9,  Par.  5 


2 

1  Therefore,  resolved,  That  Congress  has  no  power  to  lay  a  direct 

2  tax,  until  the  census  shall  have  been  first  taken  as  directed  by  the 

3  Constitution. 

1  Resolved,  That  until  the  census  shall  have  been  taken,  Congress 

2  has  ample  powers  of  taxing  property,  privileges,  licenses,  corpo 

3  rations,  vocations,  incomes,  and  all   other  subjects  of  taxation, 

4  under  that   provision  of   the    Constitution    which   declares   that 

5  "  Congress  shall  have  power  to  lay  and  collect  taxes,  duties,  imposts 

G  and  excises,  for  revenue  necessary  to  pay  the  debts,  provide  for  the 

1  common  defence,  and  carrying  on  the  Government  of  the  Confd-.rate 
i 

8  States.     Cons.,  Art.  1,  Sec.  8,  Tar.  1. 


